Tax Analysts Blog

Wednesday, February 12, 2014
To states, being labeled business friendly matters. So it should be no surprise that the Mississippi Legislature is advancing legislation (HB 799) to undo the effect of a court opinion that may have damaged the state's business-friendly reputation. The opinion in Equifax Inc. et al. v. Department...
Wednesday, February 5, 2014
There seems to be a lot of good news about state budgets lately. Newspaper headlines have changed from doom and gloom over budget crises during the recession to questions about how states will manage budget surpluses. Unfortunately, there are financial problems lurking beneath the surface, and one...
Wednesday, January 29, 2014
I've noticed an emerging trend in some state departments of revenue – a move toward secret law. In a time when transparency has become a buzzword, some revenue departments are doing what they can to avoid transparency. In fact, some seem to be offering less guidance than ever before. Almost two y...
Wednesday, January 22, 2014
Even those outside the state tax community should take note of some ongoing state tax litigation. I know that's a lofty statement, but the reason is that it involves interstate compact law. With more than 200 interstate compacts that administer a variety of programs, such as ports and public trans...
Wednesday, January 15, 2014
At the end of 2013, the Connecticut Department of Revenue Services (DRS) issued an announcement that on its face seemed relatively benign. AN 2013(19) says simply that a previously issued special notice, SN 92(19), “may no longer be relied upon.” But the announcement may have broad implications....
Wednesday, January 8, 2014
A movement is afoot in Illinois (and across the nation) to require more public disclosure of corporate taxpayer information. A bill is pending before the Chicago City Council that would require publicly traded corporations to disclose the amount they pay in state income taxes and the amount they re...
Thursday, January 2, 2014
I like to ride my bike. I used to race. At some point I was avid, but now I just enjoy riding my bike. Anytime I can, I ride my bike to work. It's blissful. Admittedly, I'm lucky to be in Northern Virginia so nearly all of my ride to work is on a bike trail. There's no traffic and no cars. I'm...
Thursday, December 26, 2013
The topic of transparency is a recurring theme when I blog. In fact, this will be my third consecutive blog that addresses the issue. In my mind, that's because it's important and it's something we live and breathe at Tax Analysts. The company was founded with the mission that an open and inform...
Wednesday, December 18, 2013
Wisconsin Lt. Gov. Rebecca Kleefisch (R) and Revenue Secretary Rick Chandler, at the request of Gov. Scott Walker (R), announced a series of roundtable discussions around the state “to start a conversation with Wisconsinites and gather information and input from taxpayers on the real impact of Wis...
Wednesday, December 11, 2013
On November 26 the New York State Bar Association Tax Section submitted a report to the Department of Taxation suggesting improvements to the collections process. The report specifically addresses installment payment agreements (IPAs). Currently, taxpayers can request an IPA if they are “financial...
Wednesday, December 4, 2013
It's all over the news now -- Amazon is flirting with the idea of delivery by unmanned drones. The service, which the company is calling Prime Air, would take the two day shipping guaranteed on Amazon Prime purchases and up the ante. The goal of Prime Air would be to get packages to customers in a...
Wednesday, November 27, 2013
A few years back, a case came before the North Carolina Supreme Court that provided the state tax world with an extreme example of a tax agency's resistance to transparency in exercising its discretionary authority. In the case, Delhaize America Inc. v. Hinton, Secretary of Revenue of the State of...
Wednesday, November 20, 2013
It's being called a jackpot for Connecticut and the most successful tax amnesty in state history. By all accounts, it's true. During its most recent tax amnesty, which ended on November 15, Connecticut collected more than $175 million in back taxes from more than 10,000 taxpayers. The final dolla...
Wednesday, November 13, 2013
A recent blog post from Nixon Peabody LLP points out that a single teleworking employee in a state can subject the employer (who otherwise doesn't have a presence in the state) to corporate income tax in that state. The post cites to a recent Virginia Department of Taxation ruling (P.D. 13-172) st...
Wednesday, November 6, 2013
On November 1 Tax Analysts sponsored a conference addressing the Multistate Tax Commission's rewrite of Article IV of the Multistate Tax Compact, which incorporates, nearly verbatim, the Uniform Division of Income for Tax Purposes Act (UDITPA). This is a topic of interest to state and local tax pr...
Wednesday, October 30, 2013
States are increasingly turning to independent tax tribunals. Most states now have either a judicial-branch tax court or an administrative-level tax tribunal that is independent of the state's tax authority. Taxpayers and practitioners have pressed states for independent decision-making bodies for...
Wednesday, October 23, 2013
An interesting article in the October edition of Governing notes that state treasurers' offices are increasingly coming under fire. The underlying reason, it says, is that state finances are tight and there is a growing concern over state pension liabilities. In response, some states, notably Delaw...
Wednesday, October 16, 2013
The Council On State Taxation, recently issued a scorecard on the best and worst of state unclaimed property laws. Unclaimed property is an interesting area of the law. Although taxation is not involved, unclaimed property statutes operate, in many ways, like tax statutes. As a result, it is typica...
Wednesday, October 9, 2013
Earlier this spring, I wrote about the sales and use taxation of candy. As it turns out, 16 states do not treat candy as a grocery. Groceries are generally exempt from sales tax, so if candy is not considered a grocery, it will generally be subject to tax. Of course, what differentiates candy from...
Wednesday, October 2, 2013
According to a report issued by the U.S. Census Bureau on September 24, state and local tax revenues for the second quarter of 2013 were up 7.2 percent compared with the second quarter of 2012. A Reuters article reports that this is the “largest intake on records going back to 1988 and the 15th st...